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9-1-1 emergency communication tax
What's new?

2015 9-1-1 emergency communication tax returns are available online
The forms have changed but are still easy to complete and will calculate your totals.
Sales for prepaid wireless products and services are reported separately on the form. Please read the instructions for detail.



What's next?

Filing requirements are changing

Starting October 1, 2015, state law requires sellers of prepaid wireless telecommunications services and products to collect the enhanced 911 excise (E911) tax. Retailers must begin collecting $0.75 per transaction tax from customers this October and then report sales and pay the tax to the Department of Revenue each quarter. The first returns are due January 31, 2016. Providers will continue to collect the tax of $0.75 per subscriber access per month for sales other than prepaid wireless as well as report prepaid wireless sales if sold directly to consumers. Read detailed information in the E911 Retailer Special Notice or E911 Retailer Special Notice (Spanish).

Filing methods are changing
Starting with returns due January 31, 2016, you will complete and submit your return online. You can also make payments online. Prior to this change, you would go to our website to fill out the form, print and then mail with payment.



 
Who must pay this tax?

Prior to October 1, 2015
If you provide telecommunications or VoIP service with access to the 9-1-1 Emergency Reporting System, you are considered a provider and must collect this tax from each subscriber through monthly billings. You are required to file a return and pay the tax quarterly to the Oregon Department of Revenue.

October 1, 2015 forward
If you sell prepaid wireless services or products to consumers you are considered a retailer and you must collect this tax from each customer. Retailers of prepaid wireless collect the tax at point of sale regardless of whether you sell online or at an Oregon store location. A provider who sells prepaid wireless directly to consumers is considered both a provider and a retailer. As a retailer, a provider, or both, you are required to file a return and pay the tax quarterly to the Oregon Department of Revenue.
 

Who is exempt?

The subscriber or consumer must identify the authority and provide verification to the provider or retailer. Read more about qualified exemptions.


 

 
Registration is required

Anyone who provides telecommunications access to the 9-1-1 Emergency Reporting System in Oregon prior to October 1, 2015 must
register with the Oregon Department of Revenue. 




 


Disposition and law

Disposition of tax
The money received by the Department of Revenue is paid to the State Treasurer and is credited to the Emergency Communications Account. All money is then appropriated to the Office of Emergency Management (OEM). OEM distributes funds to cities and counties on a per capita basis.
 
 
What is the applicable law? Chapter 401, Oregon Administrative Rules (OAR)
Chapter 403, Oregon Revised Statutes (ORS)




 

 
Returns and payments

Returns and
paymentsYou must file a zero return even if there was no tax collected for the reporting period. The tax return and payment are due on or before the last day of the month following the end of each calendar quarter (i.e., April 30, July 31, October 31, and January 31).
 

Penalty and interest If a you fail to file a return or pay the amount due by the due date, a penalty of 5 percent of the amount due will be charged. If a return is not filed within one month of the due date, an additional penalty of 20 percent will be charged.
 
Interest will be added to any unpaid amount, calculated from the time the tax becomes due. Interest will be accrued at the rate established under Oregon law for each month or fraction of a month. ORS 305.220




 
 
 
Contacts

Get up-to-date tax information by subscribing to 9-1-1 emergency communication tax updates provided by the Oregon Department of Revenue.

Phone:
(503) 378-4988 or (800) 356-4222
Email: spa.help@oregon.gov
Mailing Address:

Emergency Communications
Oregon Department of Revenue
PO Box 14110
Salem, OR 97309-0910